UIC §1342.1: (a) An individual filing a new claim for unemployment compensation shall, at the time of filing the claim, be advised that: (1) Unemployment compensation and disability insurance benefits, when paid i

(a) An individual filing a new claim for unemployment compensation shall, at the time of filing the claim, be advised that: (1) Unemployment compensation and disability insurance benefits, when paid in lieu of unemployment compensation, are subject to federal income tax. (2) Requirements exist pertaining to estimated tax payments. (3) The individual may elect to have federal income tax deducted and withheld from the compensation at the amount specified in the Internal Revenue Code. (4) The individual is permitted to change a previously elected withholding status. (b) Amounts deducted and withheld from unemployment and disability compensation shall be made in accordance with procedures specified by the United States Department of Labor and Internal Revenue Service pertaining to the deducting and withholding of income tax, and in accordance with the priorities established in department regulations developed by the director.